Section 97(1)(a) in The M.P. Municipal Corporation Act, 1956
(a)an estimate of the expenditure which must or should, in his opinion, be incurred by the Corporation in next [financial year] [Substituted by M.P Act No. 13 of 1961.] from the municipal fund including-(i)the re-payment of all loans or instalments thereof with interest thereon which fall due during the [financial year] [Substituted by M.P. Act No. 13 of 1961.];(ii)the discharge of liabilities imposed on the Corporation by sub-section (1) of Section 3;(iii)cash balance at the end of the said year of not less than such sum as may be prescribed by the Government;(iv)the amounts, if any, which should in his opinion be credited to or expended from special fund;